Amendment in Notification No.12/2017-State Tax (Rate), dated the 30th June, 2017

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....ed by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendmen....

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....ereto, the following serial numbers and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) "36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: ....

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....als insured as family in the contract of insurance. Nil Nil 36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil"; (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, namely: - "(ze)'goods transport agency' means any person who provides service in relation to transport of goods....

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....ce with the applicable laws; b. Non employer- employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance."; (iii) after clause (zg), the following clause shall be inserted, namely: - "(zga) 'health insurance business' means the effecting of contracts which ....